from 2011 to 2020, this study examines the effect of female directors on accounting conservatism in European Union listed … investigates whether gender equality index moderates the relationship between female directors and accounting con-servatism. We … document a positive and significant relationship between female directors and accounting conservatism. Firms that have reached …

This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book …-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift … conditional conservatism is positively and significantly associated with future tax rate cuts when book-tax conformity is high …

This study investigates the influence of Confucian culture on accounting conservatism. Using a sample of Chinese … temples (schools) within a specific radius around a firm, is significantly positively associated with accounting conservatism …, suggesting that Confucian ethics and culture promote accounting conservatism. Moreover, litigation risk attenuates the positive …

In this paper, we investigate whether the use of accounting conservatism in India decreases IPO underpricing, which is … implication of accounting conservatism for IPOs. Based on a regression analysis of 527 firms that went public through IPOs of "A … conservatism and under-pricing is robust to alternative measures of accounting conservatism, mean regressions, sample exclusions …

This study investigates the effect of accounting conservatism on corporate investment decisions in China. Specifically …, we analyze how accounting conservatism affects a company's investment decision-making. Furthermore, we examine the … difference in this effect of accounting conservatism on investment decision between public and private companies. The results of …